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FIELDS v. COMMISSIONER

Docket No. 8490-79.

42 T.C.M. 1643 (1981)

T.C. Memo. 1981-653

Jack D. Fields v. Commissioner.

United States Tax Court.

Filed November 9, 1981.

Attorney(s) appearing for the Case

Randolph L. Garrison, P.O. Box 266, Roseburg, Ore., for the petitioner. Jan R. Pierce, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined deficiencies of $1,601.64, $3,409.64, and $3,577.80 in petitioner's 1973, 1974 and 1975 income taxes, respectively. The sole issue for decision is whether petitioner is an "innocent spouse" under section 6013(e)1 for the years 1973, 1974 and 1975.

Findings of Fact

Some of the facts have been stipulated and are found accordingly.

...

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